Trillium Labels Inc. v. Canada (Minister of National Revenue)

Trillium Labels Inc. v. Canada (Minister of National Revenue)
Court (s) Database
Federal Court of Appeal Decisions
Date
2001-03-14
Neutral citation
2001 FCA 60
File numbers
A-319-99
Decision Content
Date: 20010314
Docket: A-319-99
Neutral citation: 2001 FCA 60
CORAM: ROTHSTEIN J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
TRILLIUM LABELS INC.
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
Heard at Toronto, Ontario, Tuesday, March 13, 2001
Judgment delivered from the Bench at Toronto, Ontario,
on Tuesday, March 13, 2001
REASONS FOR JUDGMENT OF THE COURT BY: MALONE J.A.
Date: 20010314
Docket: A-319-99
Neutral citation: 2001 FCA 60
CORAM: ROTHSTEIN J.A.
SHARLOW J.A.
MALONE J.A.
BETWEEN:
TRILLIUM LABELS INC.
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT OF THE COURT
(Delivered from the Bench at Toronto, Ontario
on Tuesday, March 13, 2001)
MALONE J.A.
This application for judicial review raises the issue as to whether the learned Tax Court Judge committed an error of law when he concluded that the Applicant employed Keith MacMurchy under a contract of service. It is argued for the Applicant that the reasons for decision are not sufficiently explicit to support the conclusion reached.
The reasons rendered are sparse and would have been more helpful if the analysis had been more fully stated. However, an error of law does not arise from the failure to give reasons or to make an explicit written finding on each constituent element of a decision or to explain why some evidence is preferred over other evidence. The real question is whether given reasons that are not explicit, the decision reached can be rationally supported on the evidence. (MacLean Hunter Limited v. D.M.N.R. (Customs + Excise) 88 DTC 6096 at p. 6098 (F.C.A)).
Although not cited by its case name, the Tax Court Judge clearly was referring to the test in Wiebe Door Services Ltd. v. M.N.R. 87 DTC 5025 (F.C.A) when he wrote:
"The question is whether the Worker's work meets the test laid down in well-settled case law, taking into account "all the various elements which constitute the relationship between the parties", namely control by the Payer, ownership of the tools, chance of profit and risk of loss and whether the employee is an integral part of the Payer's business. These elements are not exhaustive and the weight to be given to them varies in each case."
The decision of the Tax Court Judge in this case can be rationally supported on the evidence. In our view the Tax Court Judge did not err in law in reaching his conclusion that Mr. MacMurchy's employment with the Applicant is insurable within the meaning of subsection 3(1) of the Unemployment Insurance Act or in dismissing the Applicant's appeal.
We would dismiss the application for judicial review with costs.
"B. Malone"
J.A.
FEDERAL COURT OF CANADA
Names of Counsel and Solicitors of Record
DOCKET: A-319-99
STYLE OF CAUSE: TRILLIUM LABELS INC.
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
DATE OF HEARING: TUESDAY, MARCH 13, 2001
PLACE OF HEARING: TORONTO, ONTARIO
REASONS FOR JUDGMENT
OF THE COURT BY: MALONE J.A.
Delivered from the Bench at Toronto, Ontario on Tuesday, March 13, 2001
APPEARANCES BY: Mr. Osborne G. Barnwell
For the Applicant
Ms. Eleanor Thorn
Ms. Carol Calabrese
For the Respondent
SOLICITORS OF RECORD: Ferguson, Barnwell
Barristers & Solicitors
515 Consumers Road, Suite 310
North York, Ontario
M2J 4Z2
For the Applicant
Morris Rosenberg
Deputy Attorney General of Canada
For the Respondent
FEDERAL COURT OF APPEAL
Date: 20010314
Docket: A-319-99
BETWEEN:
TRILLIUM LABELS INC.
Applicant
- and -
MINISTER OF NATIONAL REVENUE
Respondent
REASONS FOR JUDGMENT
OF THE COURT